– see also Value added tax (VAT)

Appeals

Commentary – Indirect Tax Reporter ¶60-635
Legislation/Regulatory – VATA94 s. 83(1)(q)

Assessment

Amount due

Legislation/Regulatory – VATA94 s. 76

Recovery of VAT

Legislation/Regulatory – VATA94 s. 74

Assessment made before tax due

Case Law – Billingham (HM Inspector of Taxes) v Myers. [1996] BTC 294

Assessments

Discretion: judicial review

Commentary – Indirect Tax Reporter ¶59-600
HMRC Guidance – CH90000 ; Notice 700

Time limits

Commentary – Indirect Tax Reporter ¶58-005

Capital gains tax

Case Law – Nuttall v. Barrett (HMIT). [1992] BTC 83

Capped

Commentary – Indirect Tax Reporter ¶60-632

Chargeable on net or gross amount of VAT due

Case Law – R Miller & M Miller Ltd. [1996] BVC 2,257

Close company loans to participators, notification

Case Law – Earlspring Properties Ltd v. Guest (HM Inspector of Taxes). [1993] BTC 253 ; Earlspring Properties Ltd v. Guest (HM Inspector of Taxes). [1995] BTC 274 ; Joint (HM Inspector of Taxes) v. Bracken Developments Ltd. [1994] BTC 107

Current-period correction

Commentary – Indirect Tax Reporter ¶55-250
HMRC Guidance – Notice 700

Direct tax, disallowance

Commentary – Indirect Tax Reporter ¶6-180 ; Indirect Tax Reporter ¶60-630
HMRC Guidance – Notice 700/43, para. 2.1 ; Notice 700/43, para. 2.4

Discharge of liability by later satisfaction of conditions for zero-rating

Case Law – Customs and Excise Commissioners v Musashi Autoparts (Europe) Ltd (formerly TAP Manufacturing Ltd). [2004] BVC 127 ; Customs and Excise Commissioners v Musashi Autoparts Europe Ltd (formerly TAP Manufacturing Ltd). [2003] BVC 526

Effective date of interest charge

Commentary – Indirect Tax Reporter ¶60-630 ; Indirect Tax Reporter ¶620
HMRC Guidance – Notice 700/43, para. 2.1 ; Notice 700/43, para. 2.4

Errors

Disclosed under correction procedure

Commentary – Indirect Tax Reporter ¶60-630
HMRC Guidance – Notice 700/43, para. 2.1 ; Notice 700/43, para. 2.4

Local authorities

Commentary – Indirect Tax Reporter ¶51-090
HMRC Guidance – Notice 700

Underdeclaration

Commentary – Indirect Tax Reporter ¶55-248
HMRC Guidance – Notice 700

With computer-generated charges

Commentary – Indirect Tax Reporter ¶60-630
HMRC Guidance – Notice 700/43, para. 2.1 ; Notice 700/43, para. 2.4

Examples of interest on tax paid late

Commentary – Indirect Tax Reporter ¶60-637

Four-year cap

Commentary – Indirect Tax Reporter ¶60-632

Generally

Commentary – Indirect Tax Reporter ¶60-630
HMRC Guidance – Notice 700/43, para. 2.1 ; Notice 700/43, para. 2.4

Input tax claimed in wrong period

Case Law – P & O Ferries Ltd. [1991] BVC 671

Interest period

Commentary – Indirect Tax Reporter ¶60-631

Non-assessment, certain items

Commentary – Indirect Tax Reporter ¶60-630
HMRC Guidance – Notice 700/43, para. 2.1 ; Notice 700/43, para. 2.4

On zero VAT

Commentary – Indirect Tax Reporter ¶60-637

Only due on net VAT due

Commentary – Indirect Tax Reporter ¶60-637

Payment a precondition of appeal being entertained

Commentary – Indirect Tax Reporter ¶62-230

Payment gross

Commentary – Indirect Tax Reporter ¶60-636

Payment where successful application for postponement made

Case Law – Billingham (HM Inspector of Taxes) v. Myers. [1994] BTC 480

Post-insolvency returns

Commentary – Indirect Tax Reporter ¶55-240 ; Indirect Tax Reporter ¶59-600
HMRC Guidance – CH90000 ; Notice 700

Properly charged

Case Law – Callaway. [1995] BVC 912

Proposed harmonisation of interest charge

Commentary – Indirect Tax Reporter ¶60-630 ; Indirect Tax Reporter ¶620 ; Indirect Tax Reporter ¶640
HMRC Guidance – Notice 700/43, para. 2.1 ; Notice 700/43, para. 2.4

Rate

Legislation/Regulatory – SI 1998/1461 reg. 4

Rates and period of application

Commentary – Indirect Tax Reporter ¶60-630

Reduction

Case Law – Spencer & Harrison. [1994] BVC 556

Remittance of case

Case Law – Barnes Sherrocks v. McIntosh (H.M. Inspector of Taxes). [1989] BTC 318

Repayment

Case Law – RMSG (a partnership). [1995] BVC 765

Restriction of deductions for direct tax purposes

Legislation/Regulatory – CTA2009 s. 1303 ; ITTOIA2005 s. 54, 869

Setting of rates

Legislation/Regulatory – FA96 s. 197

Waiver for national disasters or emergencies

Commentary – Indirect Tax Reporter ¶60-633